Tax on property is defined as recurrent and non-recurrent taxes on the use, ownership or transfer of property. These include taxes on immovable property or net wealth, taxes on the change of ownership of property through inheritance or gift and taxes on financial and capital transactions. This...

This report looks at crucial elements of reforms to growth-friendly recurrent taxes on immovable property. Tax design practices in place in OECD and partner countries are compared and analysed through the lenses of economic theory and empirical analysis. A set of good principles and options for...

With tightening public finances, land value capture (LVC) can be an attractive fiscal tool to finance ever-increasing demands for transport infrastructure. This paper begins by discussing the principles of LVC and individual LVC instruments in the context of infrastructure provision, with a...

This report examines and assesses the current and historical use of net wealth taxes, defined as recurrent taxes on individual net assets, in OECD countries. It provides background on the use of wealth taxes over time in OECD countries as well as on trends in income and wealth inequality. It...

This dataset reports statutory central government personal income tax rates for wage income plus the taxable income thresholds at which these statutory rates apply. Thresholds are expressed in national currency.

This dataset reports statutory central government personal income tax rates for wage income plus the taxable income thresholds at which these statutory rates apply. Thresholds are expressed in national currency.

This dataset reports statutory central government personal income tax rates for wage income plus the taxable income thresholds at which these statutory rates apply. Thresholds are expressed in national currency.

This dataset reports statutory central government personal income tax rates for wage income plus the taxable income thresholds at which these statutory rates apply. Thresholds are expressed in national currency.

This dataset reports statutory central government personal income tax rates for wage income plus the taxable income thresholds at which these statutory rates apply. Thresholds are expressed in national currency.